Employing the data of 842 listed companies in the heavy pollution industries between 2014
and 2016, this paper applies the fixed effect regression model to reveal the impact of …

This study adopts the pre-modern view of risk as losses only and proposes a new definition
of corporate risk disclosure. The new definition is used to formulate new risk-related …

Corporate diversification has become increasingly prevalent in modern enterprises. While
previous literature has explored the effect of diversification on corporate performance, little is …

Purpose Although proponents of integrated reporting (IR) advocate that this emerging
practice has the potential to transform corporate reporting, the eventuation of this …

We review the literature on the diversification–performance (D–P) relationship to (a) propose
that the time is ripe for a renewed attack on understanding the relationship between …

This study draws insights from the New Stakeholder Theory to investigate the influence of
green credit policy on firm diversification. Using a sample of publicly listed firms in China …

We investigate the impact of forward-looking disclosures in annual reports on stock liquidity
in China. Analysis of the MD&A sections within annual reports demonstrate a strong positive …

In this paper, I provide an overview of the research on the real effects of financial reporting
on investing and financing decisions made by firms. Accounting can improve investment …

Disclosing environmental information is essential for listed firms to demonstrate social
conscience. To fulfill government and public media supervision, Chinese listed firms are …

In the context of green finance, whether listed companies in heavily polluting industries can
convert the external pressure of environmental information disclosure into internal …